139.440. Collector-treasurer--default, penalties--certified copy of statement. - Missouri Statutes

Collector-treasurer--default, penalties--certified copy of statement.

139.440. 1. If any collector-treasurer shall fail or refuse to file thestatement required by section 139.430, or, having filed such statement, shallneglect or refuse to pay over to the county treasury the state and countytaxes collected by him or her during the preceding month, as shown by suchstatement, the county clerk, immediately after such default, and not laterthan the fifteenth day of the month in which such statement was or should havebeen made, shall certify such fact to the director of revenue and theprosecuting attorney of the county; and the director of revenue and theprosecuting attorney shall proceed against such defaulting collector-treasurerin the same manner as is provided by section 139.270 for proceeding againstdefaulting county collectors and the collector-treasurer shall on all moneyscollected and wrongfully withheld be liable to all the penalties imposed bysection 139.270.

2. The county clerk shall certify a copy of such monthly statement tothe director of revenue within the time prescribed for certifying thestatements of the county collectors and collector-treasurers.

(RSMo 1939 § 14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)

Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738